Andrew Wiggins tax director and Jeremy Curd senior manager in tax at PricewaterhouseCoopers LLP explore the background to FIN 48 and the key technical issues to be considered
Multinational groups with listings in the US are beginning to grapple with how the recently issued Financial Accounting Standards Board (FASB) Interpretation No 48 (FIN 48) will apply to them. As the implementation date for FIN 48 is for periods beginning after 15 December 2006 activity in this area is starting to gather momentum.
This article will consider the background to FIN 48 the key technical issues to consider the rules and the judgement areas issues of difficulty and whether the increased disclosure will lead to greater scrutiny and changes of behaviour by tax...
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Andrew Wiggins tax director and Jeremy Curd senior manager in tax at PricewaterhouseCoopers LLP explore the background to FIN 48 and the key technical issues to be considered
Multinational groups with listings in the US are beginning to grapple with how the recently issued Financial Accounting Standards Board (FASB) Interpretation No 48 (FIN 48) will apply to them. As the implementation date for FIN 48 is for periods beginning after 15 December 2006 activity in this area is starting to gather momentum.
This article will consider the background to FIN 48 the key technical issues to consider the rules and the judgement areas issues of difficulty and whether the increased disclosure will lead to greater scrutiny and changes of behaviour by tax...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
